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TMI Blog2024 (8) TMI 857X X X X Extracts X X X X X X X X Extracts X X X X ..... sed by Commissioner of Customs (Appeals), Cochin. 2. Briefly stated the facts of the case are that the respondent had imported Multimedia Speakers/Computer Speakers against respective Bills of Entry. In the Bills of Entry, they declared the classification of imported Multimedia speakers under Customs Tariff Heading (CTH) 8518 2200. The Revenue rejected the classification and reclassified the same since all these Multimedia speakers had the facility of USB playback or FM radio under CTH 8519 8100 and CTH 8527 9990, respectively. Further, taking note of Board Circular No.27/2013-Customs dated 01.08.2013, Department assessed the imported Multimedia speakers under MRP based assessment as per Sl. No.101-A of Notification No. 49/2008-CE(NT) date ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... e short issue involved in the present appeals filed by the Revenue is whether MRP based assessment is applicable to the imported goods viz., Multimedia speakers also loaded with the facility of USB playback and FM radio. The said Notification No.49/2008-CE(NT) dated 24.12.2008 would be applicable to the goods which are classifiable under CTH 8519 and 8527. However, in the present case, this Tribunal after recording its reasons in the case of Logic India Trading Co. (supra), held as follows: "4.7 As we have already observed that even the lower authorities are not disputing the fact that the goods in question are speakers with added function, as such the main role of the item in question remains amplifying the sound received by it either fr ..... X X X X Extracts X X X X X X X X Extracts X X X X ..... ving fax facility and screening facility would continue to fall under Heading 8471 of the Customs Tariff Act as 'digital printers' only inasmuch as the predominant function of the machine in question was printing." 6.1 The same principle was latter upheld by the Hon'ble Supreme Court as reported at 2016 (342) ELT A34 (SC) and followed in respondent's own case. Since the classification has been settled under CTH 8518 2200, therefore, the applicability of Notification No.49/2008-CE(NT) dated 24.12.2008 to the imported goods as argued by the learned Authorised Representative for the Revenue, cannot be accepted. 7. In the result, impugned orders on this count are upheld and Revenue's Appeals are dismissed. ( Order pronounced and dictated in ..... X X X X Extracts X X X X X X X X Extracts X X X X
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